If the provided entry summary is to serve as both the entry documentation and entry summary, by what date must the filer indicate to CBP that the estimated duty owed will be paid by statement processing?
How to get there
The question asks when the filer must indicate statement payment, not when payment is due. The indication goes in the transmission itself:
19 CFR 24.25(c)(1)The filer shall transmit entry/entry summary and entry summary data through ABI indicating whether payment for a particular entry summary will be by individual check or by using statement processing. If statement processing is indicated, the filer … shall provide a valid scheduled statement date (within 10 days of entry, but not a Saturday, Sunday or holiday).
19 CFR 141.101Estimated duties shall either be deposited … at the time of the filing of the entry documentation or the entry summary documentation when it serves as both the entry and entry summary, or be transmitted … according to the statement processing method as described in § 24.25 …
This entry summary serves as both entry and entry summary: Block 2 is type 01, and the summary date and entry date are both 02/12/2026. So the payment choice is made when it's filed: February 12, 2026. That's A.
Why the other dates are wrong
Each distractor is a real statement-processing deadline, just not the one the question asks about:
B) February 22, 2026: 10 calendar days after entry. That's the outer limit for the scheduled statement date and for payment under § 24.25(c)(1) and (c)(3), not the date of the indication.
C) February 27, 2026: 10 working days after entry. February 16, 2026 is Presidents' Day, so the count runs Feb 13, 17, 18, 19, 20, 23, 24, 25, 26, 27. That's the deadline in § 24.25(c)(2) to present the preliminary statement and entry summaries.
D) March 20, 2026: the 15th working day of the following month, which is when CBP's periodic monthly statement program collects payment. That's a different payment track, not the point at which the filer indicates statement payment on this filing.
Trap!Statement processing has several clocks: indicate at transmission, schedule a statement date within 10 days of entry, present within 10 working days, pay within 10 days of entry. Read which one the question is asking for, and check the calendar for federal holidays.
Sources: 19 CFR 24.25(c)(1)–(3); 141.101 (eCFR). Exhibit: CBP April 2026 CBLE, practical exercise 7501.
CBP answer key: Answer A · 19 CFR 141.101; 19 CFR 24.25(c)(1); 19 CFR 24.25(c)(3); 19 CFR 24.25(c)(2)Source: CBP past exams ↗
